When Analyzing Exceptions, the Auditor Should Keep in Mind That

Multiple Choice

When analyzing exceptions, the auditor should keep in mind that

A) all exceptions must be reported to management.
B) they should determine the breakdown in the internal controls that allowed the exceptions to occur.
C) the nature of an exception and its causes have no effect on the qualitative evaluation of the system.
D) exceptions do not need to be analyzed if it is too costly.